DIMENSIONS OF CULTURE, SPIRITUAL AND COMPETENCE OF VILLAGE APPARATUS IN VILLAGE FINANCIAL MANAGEMENT IMPLEMENTATION

Abstract

Harmonization in the uniformity of the village financial accounting system is hampered by several factors including: the character and culture of each village, differences in the governance of the village governance system that exists in each village and differences in interests between village officials also greatly influence the process of harmonizing the implementation of the village financial system. The ethnomethodology approach paradigm is the basis of the research method. The results of this study were the role of culture, spiritual and competency of the village apparatus as local government inherent with the financial management of Tanjungarum Village. The cultural value of the village community in the management of village finance is informed from the culture of mutual relation and they working together to help each other, the spiritual value is inherent in the self and soul of the village apparatus who work with a loving, honest and sincere while the competency value is formed from the awareness of the village apparatus to improve the knowledge and knowledge of financial management village.